Corporate annual income tax return (SPT Tahunan PPh Badan): fiscal adjustments, Art 31E, instalments and financial statements

We turn your accounts into taxable income, apply fiscal corrections, the Art 31E rate cut if you qualify, credit taxes paid during the year, attach the financial statements and transfer pricing summary, and file in Coretax.

IDR 7.500.000Yearly

For: Every PT, PT PMA, CV, firma and other entity, including those in loss, dormant companies and companies leaving the 0.5 percent scheme.

What we need from you

Financial statements (audited if required)
Basis of the return
General ledger and trial balance
Fiscal corrections
PPh 22, 23 and 25 credits
Tax credits
Fixed asset register
Tax depreciation
Related party transactions summary
TP summary attachment
Entertainment and promotion lists
Needed to deduct these costs
Prior year losses
Carry forward up to 5 years

What we discuss

Is gross turnover under IDR 50 billion?
Art 31E rate cut may apply
Did you leave the 0.5 percent scheme this year?
Split final and normal periods
Are your accounts audited?
Required at assets or turnover of IDR 50 billion or more under UUPT Art 68
Do you have related party deals?
TP summary and documentation (ID-TP-01)
Will you need more time?
A 2 month extension can be notified

What we file

Fiscal corrections and taxable income
Apply Art 31E
Turnover IDR 30,000,000,000, taxable income IDR 3,000,000,000: facility part 4.8/30 = IDR 480,000,000 at 11 percent = IDR 52,800,000; rest IDR 2,520,000,000 at 22 percent = IDR 554,400,000; total IDR 607,200,000
Pay Art 29 balance
File return with attachments

What you get

Filed annual return with receipt
Tax computation and reconciliation
PPh 25 instalment for the new year

The law

Art 3, Law 6/1983 on General Provisions and Tax Procedures (KUP Law), as last amended by Law 6/2023: Returns are due 20 days after the month for most monthly returns, end of the next month for VAT, 3 months after year end for individuals and 4 months for companies; annual returns can be extended by up to 2 months Source
Art 17, Law 7/1983 on Income Tax (PPh Law), as last amended by Law 6/2023: Individual rates: 5 percent up to IDR 60 million, 15 percent to IDR 250 million, 25 percent to IDR 500 million, 30 percent to IDR 5 billion, 35 percent above; company rate 22 percent Source
Art 31E, Law 7/1983 on Income Tax (PPh Law), as last amended by Law 6/2023: Resident companies with gross turnover up to IDR 50 billion get a 50 percent rate cut on taxable income from the first IDR 4.8 billion of turnover Source
Art 25, Law 7/1983 on Income Tax (PPh Law), as last amended by Law 6/2023: Monthly income tax instalments in the current year, usually one twelfth of last year's tax due after credits Source
Art 66 to 68, Law 40/2007 on Limited Liability Companies (UUPT), as amended by Law 6/2023: Directors give the annual report to the GMS within 6 months of year end; an audit by a public accountant is required for public fund companies, debt issuers, public companies, state companies and companies with assets or turnover of at least IDR 50 billion Source

Questions people ask

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